The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure
Purpose: Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the purpose of this paper is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: financial reporting quality (FRQ), firm performance and corporate social responsibility (CSR) reporting. Design/methodology/approach: The authors focus on the agency and stakeholder theory to examine the link between female directors on boards and FRQ, CSR disclosure and firm performance. Findings: This review provides researchers a structure that can identify the benefits and disadvantages of including female directors on boards regarding three particular corporate outcomes (FRQ, firm performance and CSR reporting). Originality/value: This study provides a review of past literature on firm performance, CSR disclosure and FRQ from 1975 to 2017, and it contributes to past research by giving a broad overview of the main results of the association between female board directors and corporate decisions. The findings have implications for governments, academics and company managers.
Year of publication: |
2018
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Authors: | Pucheta-Martínez, María Consuelo ; Bel-Oms, Inmaculada ; Olcina-Sempere, Gustau |
Published in: |
Academia Revista Latinoamericana de Administración. - Emerald, ISSN 1012-8255, ZDB-ID 2401123-X. - Vol. 31.2018, 1 (05.03.), p. 177-194
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Publisher: |
Emerald |
Saved in:
Online Resource
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